Bring the records up to date and arrange the overdue update promptly. For 2026/27, HMRC does not apply penalty points for late quarterly updates, but the updates are still required. Annual-return deadlines and tax payments are separate obligations.
For how quarterly updates work when you are on track, use the separate guide on what quarterly updates include and when they are due. This page is only about being late.
Does missing a deadline mean an automatic fine?
For the 2026 to 2027 tax year, HMRC will not apply penalty points for late quarterly updates. That soft landing does not make updates optional. You still need to keep digital records and send the quarterly updates, including before you can submit your tax return. Late tax returns and late payment of tax can still attract penalties.
After 2026 to 2027, late quarterly updates sit in HMRC’s points-based late submission system. In outline: each missed quarterly deadline (and, separately, a missed tax return deadline) can attract a penalty point; the threshold is 4 points; reaching it brings a £200 penalty, and further missed deadlines while at the threshold can each bring another £200. You only get one point per deadline, even if you have more than one business. Always re-check the current GOV.UK MTD penalties page for the year you are in.
Catch-up sequence that usually works
- Name the gap: which update period is overdue, and for which self-employment or property business?
- Rebuild the digital records from the start of the tax year where catch-up is required (invoices, bank exports, rental statements). Guessing totals to clear a screen is a bad trade.
- Send the overdue update through compatible software, or ask your accountant/agent to send it.
- Confirm it landed in the software / HMRC view your agent uses, then diary the next deadline your software shows (often 7 August, 7 November, 7 February, 7 May when periods align with the tax year).
- Fix the habit that caused the miss: monthly record uploads, calendar reminders, or handing the workflow to an agent.
What not to do
- Assume the 2026 to 2027 quarterly soft landing means you can skip updates
- Wait for Self Assessment season and hope the gap disappears
- Invent figures without evidence just to get past a screen
If you want help getting back on track, TaxSimba’s Making Tax Digital service is set up for people who need records organised and quarterly reporting moving again. You still supply the underlying information. Also useful while you catch up: what digital records to keep and how an accountant can handle MTD.
Rules change by tax year. Confirm deadlines and penalties on GOV.UK before you rely on any summary, including this one.
Turn an overdue screen into a dated plan
Illustrative preparation example.
Two businesses show outstanding work, but records are ready for only one. List the obligations separately, identify each missing period and agree a catch-up date with the filer. Keep the eventual submission confirmations so an overdue label is resolved with evidence.
Check: Which business, period and missing records prevent the next submission?
| Check | Practical action |
|---|---|
| Identify the gap | Confirm the business, tax year and reporting period. |
| Repair and send | Resolve missing records and agree who submits. |
| Verify completion | Keep the filing outcome and protect the next deadline. |
Should I guess a total to clear the overdue screen?
No. Establish a defensible record position and ask for advice about unresolved gaps before taking filing action.
Does quarterly penalty relief cover every tax deadline?
Do not extend one relief to other obligations. Check the annual-return and tax-payment positions separately.
Download a checklist for this guide
- Affected business and update period
- Missing records and supporting evidence
- Relevant HMRC messages
- Named filing owner and target date
- Submission outcome and next deadline